Maintainability of petition — According to section 1107(6) of the Act, an appeal can be filed provided the appellant makes the statutory deposits before the appellate authority. In case of availability of efficacious alternate remedy, a writ jurisdiction cannot be invoked. Hence writ petition dismissed. — Kesoram Industries Ltd. Vs. Assistant Commissioner of Central GST And Central Excise [2019] 12 TAXLOK.COM 025 (Telangana & A.P.)